ARELIMMO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ARELIMMO
Largest movements
- Receivables within one year -€34,054
down €34,054 (-19.3%), from €176,890 to €142,836
- Cash +€3,216
up €3,216 (+531.5%), from €605 to €3,821
mainly Receivables within one year (+€34,054) and Net result for the year (+€2,256)
- Deferred charges and accrued income +€3,039
up €3,039 (+8.4%), from €36,205 to €39,243
- Trade debts -€26,055
down €26,055 (-99.6%), from €26,164 to €109
- Financial income -€1,788
down €1,788 (-37.0%), from €4,827 to €3,039
- Gross operating margin -€1,280
down €1,280 (-88.1%), from €1,454 to €173
- Other operating charges -€568
down €568 (-58.7%), from €968 to €400
- Taxes -€178
down €178 (-100.0%), from €178 to €0
- Financial charges -€39
down €39 (-6.5%), from €595 to €556
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €213,699 | €185,900 | -€27,799 | -13.0% |
| Current assets | 29/58 | €213,699 | €185,900 | -€27,799 | -13.0% |
| Amounts receivable within one year | 40/41 | €176,890 | €142,836 | -€34,054 | -19.3% |
| Other amounts receivable | 41 | €176,890 | €142,836 | -€34,054 | -19.3% |
| Cash at bank and in hand | 54/58 | €605 | €3,821 | +€3,216 | +531.5% |
| Deferred charges and accrued income | 490/1 | €36,205 | €39,243 | +€3,039 | +8.4% |
| Total equity and liabilities | 10/49 | €213,699 | €185,900 | -€27,799 | -13.0% |
| Equity | 10/15 | €125,053 | €125,008 | -€44 | 0.0% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €9,916 | €9,916 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,979 | €15,935 | -€44 | -0.3% |
| Amounts payable | 17/49 | €88,647 | €60,891 | -€27,755 | -31.3% |
| Amounts payable within one year | 42/48 | €30,164 | €2,409 | -€27,755 | -92.0% |
| Trade debts | 44 | €26,164 | €109 | -€26,055 | -99.6% |
| Suppliers | 440/4 | €26,164 | €109 | -€26,055 | -99.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,000 | €2,300 | -€1,700 | -42.5% |
| Accrued charges and deferred income | 492/3 | €58,482 | €58,482 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €400 | -€568 | -58.7% |
| Gross operating margin | 9900 | €1,454 | €173 | -€1,280 | -88.1% |
| Operating profit (loss) | 9901 | €486 | -€226 | -€712 | |
| Financial income | 75/76B | €4,827 | €3,039 | -€1,788 | -37.0% |
| Recurring financial income | 75 | €4,827 | €3,039 | -€1,788 | -37.0% |
| Financial charges | 65/66B | €595 | €556 | -€39 | -6.5% |
| Recurring financial charges | 65 | €595 | €556 | -€39 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €4,718 | €2,256 | -€2,462 | -52.2% |
| Income taxes | 67/77 | €178 | €0 | -€178 | -100.0% |
| Profit (loss) for the period | 9904 | €4,540 | €2,256 | -€2,284 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,540 | €2,256 | -€2,284 | -50.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.